For tax purposes, they are usually treated as either a personal outlay or as part of the cost of acquiring an asset, such as real estate. These types of legal expenses are non-deductible (although you can deduct legal fees incurred to acquire a depreciable asset over a number of years).
Dr. David J. Skorton is the 13th Secretary of the Smithsonian. He assumed his position July 1, 2015.
Recoined in U.S. currency, the gift amounted to more than $500,000. After eight years of sometimes heated debate, an Act of Congress signed by President James K. Polk on Aug. 10, 1846, established the Smithsonian Institution as a trust to be administered by a Board of Regents and a Secretary of the Smithsonian.